(a)-(d) Not applicable.

(e) Effective June 1, 2017, Prudential Bank (the “Bank”), the
wholly owned subsidiary of Prudential Bancorp, Inc. (the
“Company”), entered into Split-Dollar Endorsement Agreements
with Dennis Pollack, President and Chief Executive Officer,
Anthony V. Migliorino, Executive Vice President and Chief
Operating Officer, Jack E. Rothkopf, Senior Vice President and
Chief Financial Officer, and Jeffrey T. Hanuscin, First Vice
President and Controller, respectively (collectively the
“Agreements”). With respect to Messrs. Rothkopf and Hanuscin,
such agreements supersede split-dollar endorsement agreements
previously entered into with such officers dated August 29,
2012 and August 14, 2014, respectively. The Agreements provide
that the officer’s beneficiary will receive an amount equal to
the lesser of (i) two times the officer’s annualized base
salary at the date of death plus $100,000 reduced by any amount
payable under the Bank’s group term life insurance plan or
(ii) the Net Amount at Risk (as such term is defined in the
Agreements) (the “Executive’s Interest”). The Bank will
receive any amount of death benefits in excess of the
Executive’s Interest. The Agreements may be terminated at any
time by the Bank or the officer and, in such event, the Bank
will collect the cash surrender value or the death proceeds of
the policies, as applicable, at the date of termination of the
policy.

For additional information, reference is made to the Agreements
which are included as Exhibits 10.1, 10.2, 10.3 and 10.4 hereto
and which are incorporated herein by reference thereto. The
foregoing description of the Agreements is qualified in its
entirety by reference to the complete terms and conditions of
the Agreements attached hereto as Exhibits 10.1, 10.2, 10.3 and
10.4.

(f) Not applicable.